H.R. 3898 — Introduced in House

I 114th CONGRESS 1st Session H. R. 3898 IN THE HOUSE OF REPRESENTATIVES November 3, 2015 Mr. Grayson introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified small wind energy property. 1. Extension of credit for qualified small wind energy property (a) In general Section 48(c)(4)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2016 and inserting December 31, 2018. (b) Effective date The amendments made by this section shall apply to periods after December 31, 2016, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of Revenue Reconciliation Act of 1990).